Civic Intelligence

Indiana Karst Conservancy Inc

990 • Fiscal year 2022 • EIN 31-1185033

Jan 01, 2022 to Dec 31, 2022 • Filed on Apr 04, 2023

Organization Profileikc.caves.org
PO Box 2401Indianapolis, IN 46206-2401

(317) 882-5420

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

17th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

95th percentile

73%

Higher net margin than 95% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

27th percentile

-6.0%

Faster asset growth than 27% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

1st percentile

-92%

Faster revenue growth than 1% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets17th percentile

Assets

Down

$1,256,562

Down $79,912 (-6.0%) from 2021

Net Assets

Down

$1,256,562

Down $79,912 (-6.0%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue17th percentileNet Margin95th percentile

Revenue

Down

$35,924

Down $414,581 (-92%) from 2021

Expenses

Down

$9,577

Down $15,481 (-62%) from 2021

Net Income

Down

$26,347

Down $399,100 (-94%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2020: $870,381Liabilities 2020: $0Net Assets 2020: $870,3812020Assets 2021: $1,336,474Liabilities 2021: $0Net Assets 2021: $1,336,4742021Assets 2022: $1,256,562Liabilities 2022: $0Net Assets 2022: $1,256,5622022Assets 2023: $1,552,628Liabilities 2023: $0Net Assets 2023: $1,552,6282023Assets 2024: $1,708,150Liabilities 2024: $0Net Assets 2024: $1,708,1502024

Highlighted filing

2022

Assets$1,256,562
Liabilities$0
Net Assets$1,256,562
Open 2022 Filing

Operations Trend

Revenue Growth1st percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2020: $54,954Expenses 2020: $76,942Net Income 2020: -$21,9882020Revenue 2021: $450,505Expenses 2021: $25,058Net Income 2021: $425,4472021Revenue 2022: $35,924Expenses 2022: $9,577Net Income 2022: $26,3472022Revenue 2023: $209,126Expenses 2023: $218,568Net Income 2023: -$9,4422023Revenue 2024: $58,160Expenses 2024: $11,296Net Income 2024: $46,8642024

Highlighted filing

2022

Revenue$35,924
Expenses$9,577
Net Income$26,347
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Apr 4, 2023
Return Version
2022v5.0
Gross Receipts
$35,924
Mission and Program Overview

Mission

The Indiana Karst Conservancy is a non-profit organization dedicated to the conservation and preservation of caves and karst features in Indiana. The Conservancy encourages research and promotes education related to karst and its proper, environmentally compatible use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$682,013$682,013→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$682,013$682,013→ $0
Investments in Publicly Traded Securities$508,129$401,870▼ $106,259
Rtn Earn Endowment Incm Other Fnds$508,129$401,870▼ $106,259
Cap Stk Tr Prin Current Funds$146,332$172,679▲ $26,347
Savings and Temporary Cash Investments$129,876$154,194▲ $24,318
Cash and Non-Interest-Bearing Accounts$16,456$18,485▲ $2,029
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,336,474$1,256,562▼ $79,912
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,336,474$1,256,562▼ $79,912
Total Liabilities and Net Assets / Fund Balance$1,336,474$1,256,562▼ $79,912

Asset Categories

AssetBook ValueDepreciationBasis
Land$678,113-$678,113
Buildings$3,900$0$3,900
Other Land Buildings$0$0$0
Equipment$0$0$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$508,129$0▼ $106,259$0$401,870
2021$74,216$409,200▲ $24,713$0$508,129
2020$73,496$0▲ $720$0$74,216
2019$68,900$3,200▲ $1,396$0$73,496
2018$57,589$10,300▲ $1,011$0$68,900
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Matt SeligPresident
Carla Striegel-WinnerDirector
Danyele GreenDirector
Dave HaunDirector
Goni IskaliDirector
James AdamsDirector
Jeff CodyDirector
Joe KinderDirector
Paul UglumDirector
Rand HeazlittDirector
Richard VernierDirector
Scott FroschDirector
Tom SollmanDirector
Laura DemarestSecretary
Keith DunlapTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$29,987
Program Service Revenue
$5,618
Investment Income
$319
Other Revenue
$0
All Other Contributions
$26,071
Change in Net Assets
$26,347
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$9,077
Grants and Similar Amounts Paid$500
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$1,792$0$0$1,792
Office Expenses$0$829$0$829
Grants to Domestic Orgs$500--$500
Other Expenses$383$0$0$383
Total Functional Expenses$8,748$829$0$9,577
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“The organization has dues paying members.”

Form 990, Part VI, Section A, Line 7A

“The organization's members elect the members of the Executive Board. At a typical annual election, the membership elects the three Officers (who serve 1-year terms) and four of the twelve Directors (who serve staggered 3-year terms). Thus the membership annually elect/re-elect seven of the fifteen member Executive Board.”

Form 990, Part VI, Section A, Line 7B

“The only decisions made by the membership besides electing the governing body is to approve Bylaw and Articles of Incorporation changes, so the membership do not directly approve decisions of the governing body.”

Form 990, Part VI, Section B, Line 11B

“After the preliminary form 990 is completed by the Treasurer, copies are distributed to all Board members for reviews, comments, and corrections prior to the form being signed and submitted.”

Form 990, Part VI, Section C, Line 19

“The IKC posts all of its governing documents on its public website. The IKC publishes its quarterly financials in its quarterly newsletter which is also posted on its public website.”

Filing and Contact Details

Filer

Filer Name
Indiana Karst Conservancy
EIN
31-1185033
Phone
3178825420
Address
PO Box 2401, Indianapolis, IN 46206-2401

Signing Officer

Name
Keith Dunlap
Title
Treasurer
Phone
3178825420
Signed
2023-04-04

Organization Details

Principal Officer
Matthew A Selig
Formed
1986
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
50
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Slight adjustment to the Beginning of Year Net Assets (Parts X, Line 30) to include the value of the Conservation Easement.”

Financial Statement Notes

Schedule D, Part II, Line 9

“Our conservation easement monitoring expenses are included in our general "stewardship" category. The conservation easement in our balance sheet is shown as a nominal $1/acre placeholder indicating it has little, if any, value and may constitute a long-term liability.”

Schedule D, Part V, Line 4

“Our Board-designated quasi-endowment Stewardship Endowment Fund, once the threshold amount is exceeded, is for long-term monitoring and defense of our conservation easement and for long-term stewardship of our fee-owned real estate held for conservation protection. Our Board-designated quasi-endowment Gale & Ray Beach Endowment Fund, once the threshold amount is exceeded, is to eventually provide income revenue for the organization.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director
IRS990/Form990PartVIISectionAGrp/TitleTxt12President
IRS990/Form990PartVIISectionAGrp/TitleTxt13Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt14Treasurer
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IRS990/FormationYr01986
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IRS990/FSAuditedInd00
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IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0500
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0500
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt035924
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
IRS990/InformationTechnologyGrp/ProgramServicesAmt00
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt01792
IRS990/InsuranceGrp/TotalAmt01792
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
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IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0508129
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0401870
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0682013
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0682013
IRS990/LandBldgEquipCostOrOtherBssAmt0682013
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IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt03916
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The Indiana Karst Conservancy is a non-profit organization dedicated to the conservation and preservation of caves and karst features in Indiana. The Conservancy encourages research and promotes education related to karst and its proper, environmentally compatible use.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
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IRS990/NetAssetsOrFundBalancesEOYAmt01256562
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-106259
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IRS990/OfficeExpensesGrp/ProgramServicesAmt00
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
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IRS990/OtherExpensesGrp/Desc1Education/Newsletter
IRS990/OtherExpensesGrp/Desc2Property Taxes
IRS990/OtherExpensesGrp/Desc3Land Acquistion
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IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt02117
IRS990/OtherExpensesGrp/ProgramServicesAmt13556
IRS990/OtherExpensesGrp/ProgramServicesAmt2400
IRS990/OtherExpensesGrp/ProgramServicesAmt3383
IRS990/OtherExpensesGrp/TotalAmt02117
IRS990/OtherExpensesGrp/TotalAmt13556
IRS990/OtherExpensesGrp/TotalAmt2400
IRS990/OtherExpensesGrp/TotalAmt3383
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IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0682013
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,256,562
Liabilities
$0
Net assets
$1,256,562
Revenue
$35,924
Expenses
$9,577
Net income
$26,347
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.71$0.00$1.71$0.06$0.01$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.21$0.22$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.26$0.00$1.26$0.04$0.01$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.45$0.03$0.43
2020Detailed filing. Detailed filing data is available for this year.$0.87$0.00$0.87$0.05$0.08$0.02